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2020年6月1日，中共中央、國務院印發《海南自由貿易港建設總體方案》。總體方案包括總體要求、制度設計、分步驟分階段安排和組織實施四大部分。根據方案內容，我們從大量優惠政策中精選出60條。

On June 1, 2020, the Central Committee of the Communist Party of China and the State Council issued the "Overall Plan for the Construction of Hainan Free Trade Port." The overall plan includes four parts: overall requirements, system design, step-by-step arrangement, organization and implementation. According to the content of the plan, we selected 60 ones from a wide range of .preferential policies.

01 人才個人所得稅最高15％

01 Personal income tax for talents is up to 15%      

02 鼓勵類企業實施15％企業所得稅

02 Corporate income tax of 15 percent on encouraged industrial enterprises.

03 企業進口自用生產設備免征進口關稅、進口環節增值稅和消費稅      

03 Exempt from import duties, import value-added tax and consumption tax on imported production equipment for enterprises’ own use.

04 進口營運用交通工具及游艇免征進口關稅、進口環節增值稅和消費稅

04 Exempt from import duties, import value-added tax and consumption tax on imported operational vehicles and yachts. 

05 進口生產原輔料免征進口關稅、進口環節增值稅和消費稅

05 Exempt from import duties, import value-added tax and consumption tax on raw and auxiliary materials imported for production. 

06 島內居民購買的進境商品免征進口關稅、進口環節增值稅和消費稅

06 Exempt from import duties, import value-added tax and consumption tax on imported goods purchased by island residents.  

07 離島免稅購物額度調高至每年每人10萬元并增加品種

07 Raise the quota for offshore duty-free shopping to RMB 100,000 per person per year and expand the categories of duty-free products.

08 旅游業、現代服務業、高新技術產業企業2025年前新增境外直接投資所得免征企業所得稅

08 Exempt from corporate tax on the income acquired from new foreign direct investment before 2025 for tourism, modern services and high-tech industry enterprises.

09 企業資本性支出可一次性稅前扣除或加速折舊和攤銷

09 Allow qualified capital expenditures to be fully tax-deducted; or to accelerate depreciation and amortization. 

10 展會境外展品進口和銷售免稅

10 Tax exemption on imports and sales for overseas exhibits during the exhibition.

11 對原產于海南或含進口料件加工增值超過30％的貨物進入內地免征進口關稅

11 Products originating from Hainan, including output products whose added value exceeds 30 percent after the domestic processing of imported intermediary products, are exempt from taxes when entering the rest of China.

12 允許進出海南島航班加注保稅航油

12 Allow flights in and out of Hainan to refuel with bonded aviation fuel.

13對在“中國洋浦港”登記并從事國際運輸的境內建造船舶給予出口退稅     

13 Export tax rebates on domestically built ships that are registered at Yangpu Port of China and engaged in international transport.

14以“中國洋浦港”為中轉港從事內外貿同船運輸的境內船舶允許加注保稅油

14 Allow ships (those engaged in domestic and foreign trade) that transit at Yangpu Port of China to refuel with bonded oi

15 建設“中國洋浦港”國際船籍港

15 Build Yangpu Port of China into an international port of registry. 

16 經“中國洋浦港”中轉離境的貨物試行啟運港退稅

16 Adopt a trial policy of tax rebates at the port of departure on goods that use Yangpu Port of China as a transit port for the final departure from China.  

17 在洋浦保稅港區等實行“一線”放開、“二線”管住的進出口管理制度

17 Adopt an import &export management system featuring “free flow through the first line and efficient control at the second line” in Yangpu Bonded Port Area and other qualified zones.

18 允許境外理工農醫大學及職業院校在海南獨立辦學

18 Allow overseas high-level universities and vocational colleges specialized in science, engineering, agriculture and medicine to open branch schools independently in Hainan.

19 建設海南國際教育創新島

19 Build Hainan into an island featuring innovative and international education.

20構建多功能自由貿易賬戶體系

20 Establish a multi-functional free trade account system.

21跨境貿易和新型國際貿易銀行真實性審核從事前審查轉為事后核查    

21 Replace pre-audit with post-audit for the banking sector on authenticity review of cross-border and new international trade.

22 實行海南自由貿易港跨境服務貿易負面清單

22 Conduct the negative list of cross-border trade in services for Hainan Free Trade Port.

23 實施市場準入承諾即入制

23 Grant enterprises to get access to the market with a prior commitment.

24 實行海南自由貿易港市場準入特別清單

24  Conduct the special list of market access to Hainan Free Trade Port.

25　實行海南自由貿易港外商投資準入負面清單

25  Conduct the negative list of foreign investment access to Hainan Free Trade Port. 

26　政府采購對內外資企業一視同仁

26  Treat domestic and foreign enterprises as equals in government procurement.

27　實施更加便利的免簽入境政策

27  Implement a more convenient visa-free entry policy.

28  以薪酬水平為主要指標評估人力資源類別

28  Salary ranges employed as main indices to evaluate talents.

29  對外籍人員工作許可實行負面清單管理

29  Conduct a negative list management system on the issuance of work permits for foreign employees.

30　允許境外人員擔任法定機構、事業單位、國有企業的法定代表人

30  Permit foreign personnel to serve as legal representatives in legal bodies, public institutions and state-owned enterprises.

31　取消船舶和飛機境外融資限制

31  Remove restrictions on overseas ship and aircraft financing.

32　企業發行外債備案登記制管理權下放海南

32  Decentralize the registration management of foreign debts issued by enterprises to Hainan.

33　擴大跨境資產轉讓范圍

33  Expand the scope of cross-border asset transfer.

34　優先支持企業境外上市

34  Prioritize the support of listing Chinese enterprises overseas.

35　企業境外上市外匯登記直接到銀行辦理

35  Allow enterprises listed overseas to handle foreign exchange registration directly at banks.

36　建設海南國際知識產權交易所

36 Establish Hainan International Intellectual Property Rights Exchange.

37支持境外證券基金期貨經營機構設立獨資或合資金融機構

37 Support overseas securities, funds, and futures institutions to set up wholly-owned or jointly-owned institutes in Hainan.

38 支持設立財產險、人身險、再保險公司以及相互保險組織和自保公司

38 Support the establishment of property insurance, life insurance and reinsurance companies, mutual insurance organizations and self-insurance companies.  

39支持與境外機構合作開發跨境醫療保險產品

39 Support to develop cross-border medical insurance products in cooperation with overseas institutions.

40 建設國際能源、航運、產權、股權等交易場所

40 Support the construction of trading venues for international energy, shipping, property rights and equity stakes.

41非居民可以參與交易場所的交易和資金結算

41 Enable non-residents to participate in trading and fund settlement at trading venues. 

42發展場外衍生品業務

42 Develop over-the-counter (OTC) derivatives services.

43開展跨境資產管理業務

43 Conduct cross-border asset management services.

44面向全球發行海南地方政府債券

44 Issue Hainan provincial bonds globally.

45開放增值電信業務

45 Open up value-added telecommunications services.

46開展在線數據處理與交易處理等業務

46 Conduct services of online data processing and transaction processing.

47安全有序開放基礎電信業務

47 Open up basic telecommunications services in a safe and orderly fashion.

48開展國際互聯網數據交互試點

48 Conduct the International Internet Data Interaction Pilot Project.

49擴大包括第五、第七航權在內的航權開放    

49 Expand air traffic rights, including the Fifth Freedom and Seventh Freedom.

50建設國際航空樞紐

50 Build an international aviation hub. 

51建設西部陸海新通道國際航運樞紐

51 Build a new international land and sea transport hub to connect Western China with the world.

52建設區域醫療中心

52 Build a regional medical center.

53建設國家區塊鏈技術和產業創新發展基地

53 Build a national base featuring China’s blockchain technology and industrial innovation.

54建設郵輪旅游試驗區

54 Build a pilot zone for cruise tourism.

55設立游艇產業改革發展創新試驗區

55 Build a pilot zone for reform, development and innovation of the yacht industry.

56建設海南國際設計島

56 Build Hainan into an International Design Island.

57建設國家對外文化貿易基地

57 Build a national sino-foreign culture and trade exchange base.

58授權海南對耕地、永久基本農田、林地、建設用地布局調整進行審批

58 Authorize the Hainan government to manage and adjust the use of cultivated land, permanent basic farmland, forestland and land for construction.

59 賦予行業組織更大自主權

59 Grant greater autonomy to various industry organizations.

60立足自由貿易港建設實際制定法規

60 Formulate laws and regulations based on the reality of Hainan’s free trade port construction.